Commonwealth v. Dinnien

Per Curiam,

The sole question in this case is the validity of an assessment against appellant, a duly licensed under taker, of a mercantile license tax for the year 1933, in the amount of $8.50 alleged to he due from him “as a retail vender of or dealer in goods, wares, merchandise, commodities, etc.,” pursuant to the provisions of the Mercantile License Tax Act of May 2, 1899, P. L. 184. The court below sustained the Commonwealth’s contention that appellant is subject to the tax because in the conduct of his business he supplies and sells at a profit, caskets, clothes or shrouds, and gloves.…